Nil Rate This type of supply attracts a GST of 0%. Input tax credit cannot be claimed on such supplies. Some items which are nil rated include grains, salt, jaggery, etc.
U/S 11cgst &, U/S 6 igst says: government has power to notify in public interest any goods and services to exempt or nil rate by issuing of notification.
Nil Rated : It is the supply of goods and services that have 0% GST.